1. Confirm the time of tax declaration: the time of tax declaration may be different every month, so it is necessary to check the tax declaration list issued by the local tax authorities in advance to confirm the deadline of tax declaration;
2. Preparation of tax returns: all relevant tax return materials, including business license, tax registration certificate, special VAT invoice, input invoice, output invoice, salary table, etc., need to be prepared before tax returns.
3. Log on to the website of the tax bureau: when filing tax returns, you need to log on to the website of the tax bureau and enter your login name and password for authentication;
4. Fill in the tax return: After logging in successfully, select options such as "Fill in the tax return" or "Online declaration" on the website to enter the interface of filling in the tax return, fill in relevant information and upload the tax return information;
5. Review and submit: after completing the tax return, review it on the website and submit it after confirming whether the information filled in is correct;
6. Tax payment: after submitting the declaration form, you need to pay the corresponding tax at the specified time and manner, which can be paid through online banking or the payment method designated by the tax bureau;
7. Obtain the receipt of the tax bureau: After paying the tax, you can check the audit status of the tax return on the website of the tax bureau and obtain the receipt of the tax bureau.
Pay attention to the following points in the monthly tax filing operation:
1. Tax filing time: You need to check the tax filing schedule published by the local tax authorities in advance to confirm the tax filing deadline. If you miss the tax filing time, it may lead to fines or other adverse consequences;
2. Preparation of tax returns: all relevant tax return materials, including business license, tax registration certificate, special VAT invoice, input invoice, output invoice, salary table, etc., need to be prepared before tax returns. Missing or inaccurate information may cause the tax authorities to fail to file tax returns or refund taxes;
3. Fill in the declaration form: When filling in the declaration form, you need to check the information carefully to ensure accuracy. If it is not filled in properly, it may lead to the failure of the tax department's audit or other problems;
4. Tax payment: After tax declaration, you need to pay the corresponding tax according to the prescribed time and method, which can be paid through online banking or the payment method designated by the tax bureau. If the payment is not timely or accurate, it may lead to fines or other adverse consequences;
5. Inquire about the declaration results: After filing the tax, inquire about the declaration results in time to ensure the success of the declaration, and ask the tax bureau for a receipt. Failure to declare or failure to obtain the receipt in time may lead to fines or other adverse consequences;
6. Consult the tax department: If you have any questions during the tax filing, you can consult the local tax department or call the tax hotline.
To sum up, we need to pay attention to the time, preparation, handling, payment, query of declaration results and consultation with tax authorities. If in doubt, you need to consult the local tax department or tax hotline in time.
Legal basis:
Article 5 of the Enterprise Income Tax Law of People's Republic of China (PRC)
Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.
Article 54
Enterprise income tax shall be paid in advance monthly or quarterly. An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance. The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.